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HQ 964051




May 12, 2000

CLA-2 RR:CR:GC 964051 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.96

Perry Tesar
Warehouse Manager
Team Concepts North America, Ltd.
331 Eisenhower Lane South
Lombard, IL 60148

RE: Reconsideration of New York Ruling Letters (“NY”) D87934 and NY E88668; Children’s electronic learning devices

Dear Mr. Tesar:

This is in response to your recent letter, received by the Customs Service in New York on April 3, 2000, in which you request reconsideration of NY D87934 and NY E88668, two classification rulings issued by the Director, National Commodity Specialist Division, regarding children’s electronic learning devices.

FACTS:

The CD Audio Master (model A0900; hereinafter referred to as the “CD Audio Master”) is a battery-operated electronic learning device designed for children ages eight and higher (grades three through six). It includes 103 different language, numeric, and game programs, i.e., language activities, mathematics activities, “homework helper” activities, tools (e.g., spell checker), databank applications (e.g., address book), trivia games, strategy games, and music activities. The CD Audio Master contains a built-in CD player, an alphanumeric keyboard, stereo speakers, and a small LCD screen. In your original ruling request you state that this “item is designed to build good study habits, develop reading and math skills, and promote logical and creative thinking.”

The Comquest Bilingual (model A0915; hereinafter referred to as the “Comquest Bilingual”) is a battery-operated electronic learning device designed for children ages eight and higher (grades four through seven). It includes 41 activities, i.e., mathematics games, word games, vocabulary activities, trivia activities, strategy activities, memory-improving activities, databank storage utilities, keyboarding exercises, and “homework helper” activities. In your original ruling request you stated that “the Comquest Bilingual is a laptop computer with 41 built-in activities in both English and Spanish languages. Included is a detachable mouse along with a mouse pad, instruction manual and warranty information.”

In NY D87934, dated March 15, 1999, Customs determined that the CD Audio Master was classified under subheading 8543.89.9695, Harmonized Tariff Schedule of the United States (“HTSUS”).

In NY E88668, dated November 9, 1999, Customs determined that the Comquest Bilingual was also classified under subheading 8543.89.9695, HTSUS.

You request reconsideration of NY D87934 and E88668 in that you believe the correct classification to be in subheading 8469.11.0000, HTSUS.

ISSUE:

What are the tariff classifications of the CD Audio Master and the Comquest Bilingual?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

Heading 8543 provides for:

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof[.]

Within heading 8543, subheading 8543.89.96, HTSUS, describes “Other machines and apparatus: Other: Other: Other: Other.”

Heading 8469 provides for:

Typewriters other than printers of heading 8471; word processing machines[.]

Within heading 8469, subheading 8469.11.00, HTSUS, describes “Word processing machines.”

EN 84.69(5) provides:

Word-processing machines. These comprise, in addition to a keyboard, one or more large-capacity memories (e.g., disc, minidisc or cassette), a visual display unit and a printer. The various components may be housed in a single unit or be in separate units connected by cables. Word-processing machines may be fitted with interfaces permitting, for example, relay to other word-processing machines, to phototype-setting equipment, to automatic data processing machines, or to telecommunications systems. Their ability to correct or compose texts is greater than that of automatic typewriters. Their ability to perform arithmetical operations does not compare with that of automatic data processing machines (as defined in Note 5 to this Chapter) and thus they do not lose the character of word-processing machines. They are different from automatic data processing machines of heading 84.71 in that, in particular, they cannot take the logical decision during processing to modify the execution of a program (see Note 5 to this Chapter).

In HQ 087599 dated March 5, 1991, we held two electronic educational learning devices for children (“Smart Start” and “Whiz Kid”) to be “classifiable under subheading 8543.80.90, HTSUS, which provides for : ‘[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; [o]ther’.”

Similarly, in HQ 088494 dated April 19, 1991, we held two electronic educational devices for children (“Electronic Flashcards” and “Robo-mate”) to be classifiable in subheading 8543.80.90, HTSUS. Both HQ 087599 and HQ 088494 cited several previous rulings for similar holdings regarding similar merchandise.

Subheading 8543.80.90 in the 1991 HTSUS is essentially the same provision as the current subheading 8543.89.96.

The Oxford English Dictionary (second edition) defines “word processor” as “a keyboard device incorporating a computer programmed to store, amend and format text that is keyed in, a printer to print it automatically, and often a screen to display it.”

The McGraw-Hill Multimedia Encyclopedia of Science & Technology (1995) states that “the essential interconnected parts of a word processor are a keyboard, a display screen, a printer, and a computer or computerlike device both to electronically store what has been typed and to control the whole system.”

The hallmark of a word processing machine is its ability to compose, correct, and print text. Neither of the articles at issue herein are designed as word processors, nor do they include printers as standard equipment. While it appears that the articles may have some ability to have words typed on the screen, the articles have many other capabilities as described above, e.g., language activities, mathematics activities, etc. The articles are intended to function as electronic learning devices.

It is our determination that the articles at issue here are not word processing machines within the meaning of heading 8469 and subheading 8469.11.00. Their functions and capabilities clearly exceed those of word processing machines. Additionally, as noted above, the articles do not have a printer as standard equipment. See the definitions, above, where it is stated that word processing machines include a printer.

In HQ 087599 and HQ 088494 we also determined that headings for toys or games were not applicable to articles similar to those at issue here because the essential character of such articles is that of a learning device, not that of a game (i.e., a competition) or an amusement device.

We find those determinations to be applicable here, i.e., the essential character of the CD Audio Master and the Comquest Bilingual is that of a children’s learning device.

Accordingly, the CD Audio Master and the Comquest Bilingual are classified in subheading 8543.89.46, HTSUS, as “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” HOLDING:

As detailed above, the CD Audio Master and the Comquest Bilingual are classified in subheading 8543.89.46, HTSUS, as “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.”

NY D87934, dated March 15, 1999, and NY E88668, dated November 9, 1999, are affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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